Rapid increases in employer-sponsored health insurance premiums are a growing concern for policymakers. Given this concern, it is important to understand how these premium costs are distributed across employees. We use newly available tax data to shed light on the distribution. More specifically, employers with more than 250 employees are required to report the total premiums paid by both employers and employees to the IRS on Form W-2. We are the first to use employer-employee-linked administrative data to measure the distribution and correlates of health insurance premiums in the United States.
This paper explores the role of social interactions on a youth’s decision to begin smoking. Specifically, we estimate the effect of cigarette taxes during early childhood on beginning smoking later in adolescence in a discrete-time hazard model. These taxes do not directly affect children but may change the prevalence of smoking among parents, older relatives, or other adults. We find that a $0.25 cigarette tax increase during childhood decreases smoking initiation by 12.
In this paper, we provide new evidence on the distribution of claims in the Social Security Disability Insurance (SSDI) program across employers and industries. We also relate SSDI claims to employer and employee wage premiums and discuss implications for measures of inequality. Our research makes use of the universe of individual tax returns for the period 2000-2018, which allows to develop measures of the incidence of SSDI claims for all U.